https://www.taxtmi.com/caselaws?id=107929 Fabricated pipelines laid in trenches were examined at the interim stage to determine whether they remained movable excisable goods or fell within the exemption under Notification No. 67/95-C.E. The Tribunal also considered the applicant's reliance on the departmental circular under Section 37B of the Central Excise Act. On that basis, it found a strong prima facie case that, even if the pipes were treated as excisable goods, the exemption could apply. Waiver of pre-deposit was therefore granted and recovery of duty and penalties was stayed pending the appeals. en-us Wed, 03 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107929 Fabricated pipelines laid in trenches were examined at the interim stage to determine whether they remained movable excisable goods or fell within the exemption under Notification No. 67/95-C.E. The Tribunal also considered the applicant's reliance on the departmental circular under Section 37B of the Central Excise Act. On that basis, it found a strong prima facie case that, even if the pipes were treated as excisable goods, the exemption could apply. Waiver of pre-deposit was therefore granted and recovery of duty and penalties was stayed pending the appeals. Case-Laws Central Excise Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107929